GEORGIA HIGH SCHOOL ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GEORGIA HIGH SCHOOL ASSOCIATION (EIN 58-6001218)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202521359349313717
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T16:43:53-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582575871 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jackson & Brown PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 S Church St | AddressLine1Txt |
| City | Thomaston | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30286 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586001218 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA HIGH SCHOOL ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GEOR | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 151 SOUTH BETHEL ST | AddressLine1Txt |
| City | Thomaston | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30286 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR JAMES R HINES JR | PersonNm |
| Person Title | EXECUTIVE DIREC | PersonTitleTxt |
| Phone | 7066477473 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Susan W Brown CPA | PreparerPersonNm |
| PTIN | P00253393 | PTIN |
| Phone | 7066475551 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR JAMES R HINES JR | PrincipalOfficerNm |
| Gross Receipts | $9,572,291 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | ghsa.net | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1904 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO GOVERN ATHLETIC AND ACADEMIC COMPETITION AMONG GEORGIA HIGH SCHOOLS. TO ORCHESTRATE ATHLETIC AND ACADEMIC TOURNAMENTS AND OTHER EVENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,540,034 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,478,150 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,689,456 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,008,201 | CYProgramServiceRevenueAmt |
| PY Investment Income | $128,599 | PYInvestmentIncomeAmt |
| CY Investment Income | $488,494 | CYInvestmentIncomeAmt |
| PY Other Revenue | $105,562 | PYOtherRevenueAmt |
| CY Other Revenue | $117,248 | CYOtherRevenueAmt |
| PY Total Revenue | $7,463,651 | PYTotalRevenueAmt |
| CY Total Revenue | $8,092,093 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,359,137 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,404,742 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,306,218 | PYOtherExpensesAmt |
| CY Other Expenses | $5,343,575 | CYOtherExpensesAmt |
| PY Total Expenses | $6,665,355 | PYTotalExpensesAmt |
| CY Total Expenses | $6,748,317 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $798,296 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,343,776 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,731,072 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,350,788 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,573 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,344 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,724,499 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,345,444 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO GOVERN ATHLETIC AND ACADEMIC COMPETITION AMONG GEORGIA HIGH SCHOOLS. TO ORCHESTRATE ATHLETIC AND ACADEMIC TOURNAMENTS AND OTHER EVENTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,582,745 | ExpenseAmt |
| Revenue | $5,018,792 | RevenueAmt |
| Desc | ORCHESTRATE ATHLETIC AND ACADEMIC TOURNAMENTS AND OTHER EVENTS FOR ALL MEMBER SCHOOLS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $621,630 | ExpenseAmt |
| Revenue | $329,207 | RevenueAmt |
| Desc | ORCHESTRATE OFFICIALS CAMPS FOR VARIOUS ATHELITIC PROGRAMS AND TO PROVIDE OFFICIAL RULE BOOKS THAT GOVERN PLAY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $545,478 | ExpenseAmt |
| Revenue | $660,202 | RevenueAmt |
| Desc | COMMUNITY COACHING PROGRAM TO PROVIDE INSTRUCTION TO NON-PROFESSIONAL COACHES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,749,853 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 203 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR JAMES R HINES JR | PersonNm |
| Phone | 7066477473 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 151 SOUTH BETHEL ST | AddressLine1Txt |
| City | Thomaston | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30286 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|---|
| DR JAMES R HINES JR | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | Yes (X) | Yes (X) | Yes (X) | $191,000 | $0 | $0 |
| STEVE FIGUEROA | ||||||||
| DIRECTOR | 40.00 | 0.00 | Yes (X) | Yes (X) | $94,223 | $0 | $0 | |
| PENNY PITTS MITCHELL | ||||||||
| ASSOCIATE DIRECTOR | 40.00 | 0.00 | Yes (X) | $78,860 | $0 | $0 | ||
| CARROR WRIGHT | ||||||||
| ASSOCIATE DIRECTOR | 40.00 | 0.00 | Yes (X) | $78,860 | $0 | $0 | ||
| DON CORR | ||||||||
| ASSOCIATE DIRECTOR | 40.00 | 0.00 | Yes (X) | $78,557 | $0 | $0 | ||
| JAY RUSSELL | ||||||||
| ASSOCIATE DIRECTOR | 40.00 | 0.00 | Yes (X) | $75,925 | $0 | $0 | ||
| DARRELL LANE | ||||||||
| ASSOCIATE DIRECTOR | 40.00 | 0.00 | Yes (X) | $68,300 | $0 | $0 | ||
| ERNIE YARBROUGH | ||||||||
| ASSIST EXE DIRECTOR | 40.00 | 0.00 | Yes (X) | Yes (X) | Yes (X) | $60,915 | $0 | $0 |
| KEVIN GIDDENS | ||||||||
| ASSOCIATE DIRECTOR | 40.00 | 0.00 | Yes (X) | $13,695 | $0 | $0 | ||
| NATHAN TURNER | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL THOMPSON | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN PETROSKI | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF BATTLES | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE SIMPSON | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KELLI SMITH | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN MONTGOMERY | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JASPER JEWELL | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVEN CRAFT | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHELLE MASTERS | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| REGINA MONTGOMERY | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSE FERNANDEZ | ||||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM FINCH | ||||||||
| PRESIDENT | 0.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DR CURT MILLER | ||||||||
| VICE PRESIDENT | 0.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $740,335 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,478,150 | AllOtherContributionsAmt |
| Total Contributions | $1,478,150 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TOURNAMENTS | 561000 | $5,018,792 | $5,018,792 |
| COMMUNITY COACH PROGRAM | 561000 | $660,202 | $660,202 |
| OFFICIALS REGISTRATION | 561000 | $329,207 | $329,207 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,008,201 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $168,692 | TotalRevenueColumnAmt |
| Exclusion | $168,692 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,234 | TotalRevenueColumnAmt |
| Exclusion | $100,234 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,800,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,480,198 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $319,802 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $319,802 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $319,802 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| WRITE-OFF STALE CHECKS | 561000 | $16,864 | $16,864 |
| MISCELLANEOUS | 561000 | $150 | $150 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,014 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,092,093 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,345,017 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $268,926 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $812,672 | TotalAmt |
| Program Services | $568,870 | ProgramServicesAmt |
| Management And General | $243,802 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,218 | TotalAmt |
| Program Services | $191,953 | ProgramServicesAmt |
| Management And General | $82,265 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,502 | TotalAmt |
| Program Services | $83,651 | ProgramServicesAmt |
| Management And General | $35,851 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,600 | TotalAmt |
| Program Services | $83,720 | ProgramServicesAmt |
| Management And General | $35,880 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,750 | TotalAmt |
| Program Services | $55,125 | ProgramServicesAmt |
| Management And General | $23,625 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,649 | TotalAmt |
| Management And General | $17,649 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,390 | TotalAmt |
| Management And General | $14,390 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,320 | TotalAmt |
| Management And General | $35,320 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,050 | TotalAmt |
| Program Services | $75,050 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,869 | TotalAmt |
| Management And General | $143,869 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,513 | TotalAmt |
| Program Services | $59,694 | ProgramServicesAmt |
| Management And General | $62,819 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,236 | TotalAmt |
| Management And General | $114,236 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,310 | TotalAmt |
| Management And General | $15,310 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $798,448 | TotalAmt |
| Program Services | $625,000 | ProgramServicesAmt |
| Management And General | $173,448 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| TOURNAMENTS EXPENSES | $3,571,577 | $3,571,577 |
| OFFICIALS ADMINISTRATION | $235,462 | $235,462 |
| COMMUNITY COACHING PROGRAM | $159,311 | $159,311 |
| OUTSIDE SERVICES | $40,440 | $40,440 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,748,317 | TotalAmt |
| Program Services | $5,749,853 | ProgramServicesAmt |
| Management And General | $998,464 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,998,874 | BOYAmt |
| EOY | $3,868,544 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,214,705 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,000,057 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,577 | BOYAmt |
| EOY | $214,648 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,503,621 | BOYAmt |
| EOY | $7,267,596 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,731,072 | BOYAmt |
| EOY | $11,350,788 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,573 | BOYAmt |
| EOY | $5,344 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,573 | BOYAmt |
| EOY | $5,344 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,724,499 | BOYAmt |
| EOY | $11,345,444 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,724,499 | BOYAmt |
| EOY | $11,345,444 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,731,072 | BOYAmt |
| EOY | $11,350,788 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,343,776 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $277,169 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OVER 400 GA HIGH SCHOOLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 586001218 | EIN |
| Organization Type | 2 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $5,785,173 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $5,785,173 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | false | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | false | TimelyProvidedDocumentsInd |
| Officers Close Relationship | false | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | false | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Test | Yes (X) | ActivitiesTestInd |
| Activities Further Exempt Prps | Yes (true) | ActivitiesFurtherExemptPrpsInd |
| Activities Engaged Org Invlmnt | Yes (true) | ActivitiesEngagedOrgInvlmntInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Supported Organizations listed Part IV line 1 | SUPPORTED ORGANIZATIONS NOT LISTED BY NAME. A SUPPORTED ORGANIZATION IS REQUIRED TO BE A HIGH SCHOOL WITHIN THE STATE OF GEORGIA. THE NAMES OF EACH SCHOOL IS NOT LISTED INDIVIDUALLY. |
| Appointed or elected Part IV Sect D line 2 | THE INDIVIDUAL HIGH SCHOOLS PAY MEMBERSHIP AND/OR REGISTRATION FEES. THE ASSOCIATION MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH EACH HIGH SCHOOL THROUGH THIS. |
| Directly further the exempt purposes Part IV Sect E line 2a | THE ASSOCIATION GOVERNS ATHLETIC AND ACADEMIC COMPETITION AMONG GEORGIA HIGH SCHOOLS. THE ASSOCIATION ALSO ORCHESTRATES ATHLETIC AND ACADEMIC TOURNAMENTS, AND OTHER EVENTS. |
| Act supported organizations would have engaged inPart IV E 2b | ATHLETIC AND ACADEMIC COMPETITION ALONG WITH THE ASSOCIATED TOURNAMENTS AND OTHER EVENTS ARE AN INTEGRAL PART OF HIGH SCHOOL ACTIVITIES IN GEORGIA. WITHOUT THE ASSOCIATION, THE HIGH SCHOOLS IN GEORGIA WOULD STILL BE REQUIRED TO GOVERN AND ORCHESTRATE THESE EVENTS. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $17,984 | InvestmentCostOrOtherBasisAmt |
| Book Value | $17,984 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $603,183 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $583,789 | DepreciationAmt |
| Book Value | $19,394 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $593,538 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $416,268 | DepreciationAmt |
| Book Value | $177,270 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $214,648 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $8,369,262 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $277,169 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $277,169 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,092,093 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $8,092,093 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,748,317 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $6,748,317 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $6,748,317 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR JAMES R HINES JR | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $191,000 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $191,000 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Member election for additional members Part VI line 7a | THE EXECUTIVE COMMITTEE ELECTS ONE AT-LARGE MEMBER OF THE BOARD OF TRUSTEES. |
| Form 990 governing body review Part VI line 11 | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE ASSISTANT EXECUTIVE DIRECTOR. |
| Conflict of interest policy compliance Part VI line 12c | MONITORING AND ENFORCEMENT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS THE RESPONSIBILITY OF THE EXECUTIVE AND ASSOCIATE EXECUTIVE DIRECTORS. THE POLICY COVERS ALL OFFICERS, DIRECTORS, AND EMPLOYEES. ANY PERSON DEEMED TO HAVE A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS AND DECISION MAKING CONCERNING THE TRANSACTION. |
| Governing documents etc available to public Part VI line 19 | THE DOCUMENTS ARE AVAILABLE UPON REQUEST SUBMITTED TO THE GEORGIA HIGH SCHOOL ASSOCIATION BUSINESS OFFICE. |
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